2012 Fiscal Year Final Research Report
Historical research on genesis and diffusion of target costing
| Project/Area Number |
22730356
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kyushu University |
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Principal Investigator |
MARUTA Okihiro 九州大学, 経済学研究院, 准教授 (70325588)
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| Project Period (FY) |
2010 – 2012
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| Keywords | 管理会計 |
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| Research Abstract |
Various practices of target costing as cost management technique for product development had been generated in automobile, home electronic, and machine industries during 1950’s in Japan. They joined together and diffused through seminars, magazines, and books directed and written by consultants from airplane industry during 1960’s
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